February 8, 2024

Financial Digest for the Third Quarter of FY2023
Stock exchange listing:
URL:
Representative:
Inquiries:
Quarterly statement filing date (as planned):
Devidend payable date (as planned):
Trading accounts:
Supplemental material of quarterly results:
Convening briefing of quartely results:

Tokyo Prime Market (code : 8713)
http://www.fidea.co.jp/
Masahiro Niino, President & CEO
Norio Miyashita, Vice President & CFO
February 13, 2024
－
No
Yes
No
(Amounts less than one million yen are rounded down)

1. Consolidated Financial Highlights (from April 1, 2023 to December 31, 2023)(1) Consolidated operating results
Ordinary income
Millions of yen
35,066
39,573

3Q FY2023
3Q FY2022（Note）Comprehensive income%(11.3)
4.5

Ordinary profit
Millions of yen
3,025
4,951

(Percentages indicate year-on-year changes)
Profit attributable to owners ofparent%Millions of yen%(38.8)
1,858(48.2)(31.6)
3,591(14.4)

3Q FY2023: ¥(4,344)million[－％]; 3Q FY2022: ¥(10,232)million[－％]Basic earnings per share

Diluted earnings per share
Yen
Yen
―
3Q FY2023
102.813Q FY2022
197.20164.35（Note）Based on the resolution of the board of directors meeting held on February 24, 2023, the Class B preferred stock was
acquired and canceled, so there are no more potential shares. Therefore, "diluted earninngs per share" for the current
consolidated accounting period is not presented.
(2) Consolidated financial position
Total assets
Net assets
Equity ratio
Millions of yen
Millions of yen
As of December 31, 2023
3,091,136
84,973As of March 31, 2023
3,019,852
90,621（Reference）Capital assets as of December 31, 2023: ¥84,862million; March 31, 2023: ¥90,512million（Note）“Equity ratio” is calculated by dividing “(Total net assets at end of period – Non-controlling interests at end of period)” by “Total assets
at end of period.” This ratio is not based on the public notification of the capital adequacy ratio.

%
2.7
2.9

2. Cash dividends
Annual dividends per share
1st quarter-end
2nd quarter-end
3rd quarter-end
Fiscal year-end
Yen
Yen
Yen
Yen
FY2022
–
37.50
–
37.50
FY2023–37.50–
FY2023 (projection)
37.50（Note）Revision of dividends projections from the latest announcement: No

Total
Yen
75.00
75.00

3. Forecast of consolidated financial results for Fiscal year 2023 (from April 1, 2023 to March 31, 2024)(Percentages indicate year-on-year changes)
Ordinary profit
Profit attributable to owners ofEarnings per shareparentMillions of yen%
Millions of yen
%
Yen
2,900
(47.6)
1,800(44.8)
99.54
FY2023（Note）Revision of earnings projections from the latest announcement : No

4. Notes(1) Material changes in subsidiaries during this period(changes in specified subsidiaries resulting in the change in scope of consolidation):No(2) Application of special accounting methods for preparing quarterly consolidated financial statements:

No(3) Changes in accounting policies, accounting estimates and retrospective restatement
Changes in accounting policies based on revisions of accounting standard:
Changes in accounting policies other than ones based on rivisions of accounting standard:
Changes in accounting estimates:
Retrospective restatement:

No
No
No
No

(4) Number of issued and outstanding shares (common shares)
Total number of issued shares at the end of the period (including treasury sheres)
As of December 31, 2023
18,142,122 shares
As of March 31, 2023
Number of treasury sheres at the end of the period
As of December 31, 2023
46,170 shares
As of March 31, 2023
Average number of shares during the period (cumulative from the beginning of the fiscal year)
Nine months ended December 31, 2023
18,077,961 shares
Nine months ended December 31, 2022

18,142,122 shares
81,945 shares
18,065,668 shares※ Based on the resolution of the board of directors meeting held on February 24, 2023, the Class B preferred stock was acquiredand canceled. Therefore, "Cash dividends on class shares" is not presented.
※ This Financial Digest is not subject to auditing by certified public accountants or an audit corporation.

5. Consolidated financial statements(1) Consolidated balance sheets(Millions of yen)
科目
（Japanese）
Assets
資産の部
Cash and due from banks
現金預け金
Monetary claims bought
買入金銭債権
Trading securities
商品有価証券
Money held in trust
金銭の信託
Securities
有価証券
Loans and bills discounted
貸出金
Foreign exchanges
外国為替Lease receivables and investments in leases
リース債権及びリース投資資産
Other assets
その他資産
Tangible fixed assets
有形固定資産
Intangible fixed assets
無形固定資産Retirement benefit asset
退職給付に係る資産
Deferred tax assets
繰延税金資産Customers' liabilities for acceptances and guarantees
支払承諾見返Allowance for loan losses
貸倒引当金
Total assets
資産の部合計Liabilities
負債の部
Deposits
預金
Negotiable certificates of deposit
譲渡性預金
Cash collateral received for securities lent
債券貸借取引受入担保金
Borrowed money
借用金
Foreign exchanges
外国為替
Other liabilities
その他負債
Provision for bonuses for directors (and other officers) 役員賞与引当金
Retirement benefit liability
退職給付に係る負債
Provision for reimbursement of deposits
睡眠預金払戻損失引当金
Provision for contingent loss
偶発損失引当金Deferred tax liabilities
繰延税金負債
Deferred tax liabilities for land revaluation
再評価に係る繰延税金負債
Acceptances and guarantees
支払承諾
Total liabilities
負債の部合計Net assets
純資産の部
Share capital
資本金
Capital surplus
資本剰余金
Retained earnings
利益剰余金
Treasury shares
自己株式
Total shareholders' equity
株主資本合計Valuation difference on available-for-sale securities
その他有価証券評価差額金
Deferred gains or losses on hedges
繰延ヘッジ損益
Revaluation reserve for land
土地再評価差額金
Remeasurements of defined benefit plans
退職給付に係る調整累計額
Total accumulated other comprehensive income
その他の包括利益累計額合計
Non-controlling interests
非支配株主持分
Total net assets
純資産の部合計Total liabilities and net assets
負債及び純資産の部合計

－

1

－

As of
March 31,
2023

As of
December 31,
2023

316,923
4,016
606
57,981
660,141
1,892,149
1,529
6,250
46,203
21,317
1,860
1,299
4,346
19,065(13,841)
3,019,852

315,408
4,255
625
58,564
740,862
1,877,456
1,340
8,202
48,65420,960
1,550
1,335
5,058
19,492(12,633)
3,091,136

2,663,710
63,68041,651116,00044
23,441
42
750
58
386
12
385
19,0652,929,230

2,727,005
82,93667,471
92,60031
15,052
－
824
12
339
12
385
19,492
3,006,163

18,00018,161
57,858(105)
93,914(4,458)
(206)
850
412
(3,402)
109
90,621
3,019,852

18,00018,16758,360(60)
94,468(10,526)
(244)
850
313
(9,606)111
84,973
3,091,136

(2) Consolidated statements of income and consolidated statements of comprehensive income
Consolidated statements of income(Millions of yen)

科目
（Japanese）
Ordinary income
Interest income
Interest on loans and discounts
Interest and dividends on securities
Fees and commissions
Other ordinary income
Other income
Ordinary expenses
Interest expenses
Interest on deposits
Fees and commissions payments
Other ordinary expenses
General and administrative expenses
Other expenses
Ordinary profit
Extraordinary income
Gain on disposal of non-current assets
Extraordinary losses
Loss on disposal of non-current assets
Impairment losses
Profit before income taxes
Income taxes - current
Income taxes - deferred
Total income taxes
ProfitProfit (Loss) attributable to non-controllinginterests
Profit attributable to owners of parent

経常収益
資金運用収益（うち貸出金利息）（うち有価証券利息配当金）
役務取引等収益その他業務収益その他経常収益
経常費用
資金調達費用（うち預金利息）
役務取引等費用
その他業務費用
営業経費
その他経常費用
経常利益
特別利益
固定資産処分益
特別損失
固定資産処分損
減損損失
税金等調整前四半期純利益
法人税、住民税及び事業税
法人税等調整額
法人税等合計四半期純利益非支配株主に帰属する四 半期
純利益又は非支配株主に 帰属する四半期純損失（△）
親会社株主に帰属する四 半期
純利益

－

2

－

Nine months
ended

Nine months
ended

December 31, 2022 December 31, 2023

39,57325,174
13,391
11,586
6,435
5,796
2,166
34,621
318
83
2,483
11,55518,058
2,205
4,951
16
16
138
126
12
4,828
721
519
1,240
3,588

35,066
21,37014,058
7,231
6,679
3,861
3,154
32,040
670
123
2,402
8,930
17,715
2,320
3,025
－
－
81
69
12
2,943
444
638
1,083
1,860

(3)

1

3,591

1,858

Consolidated statements of comprehensive income(Millions of yen)

科目
ProfitOther comprehensive income
Valuation difference on available-for-salesecurities
Deferred gains or losses on hedges
Remeasurements of defined benefit plans, netof taxComprehensive income(Breakdown)Comprehensive income attributable to ownersof parent
Comprehensive income attributable to noncontrolling interests（Japanese）
四半期純利益その他の包括利益

Nine months
ended

Nine months
ended

December 31, 2022 December 31, 2023

3,588
(13,820)

1,860(6,204)(15,151)(6,068)

繰延ヘッジ損益

1,385

(38)

退職給付に係る調整額

(54)

(98)

(10,232)(4,344)(10,227)(4,345)(4)1

その他有価証券評価差額金

四半期包括利益（内訳）
親会社株主に係る四半期 包括
利益
非支配株主に係る四半期 包括
利益－3－